Below are details of the amendments that were published on 21 November 2005 (see the update index for all updates).
| Assessments
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| Section
| Subject Revised
| Details Of Update
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| Assessments
Within SA | Making An Assessment (AG)
| Removal of guidance for pre 6 April 1994 partnerships - assessments for 1995-96 or earlier |
| Compliance
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| Section
| Subject Revised
| Details Of Update
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| Risk And Enquiry
| (This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
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Freedom of Information Act 2000)
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| (This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
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Freedom of Information Act 2000)
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Freedom of Information Act 2000)
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Freedom of Information Act 2000)
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| Manage Work
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| Section
| Subject Revised
| Details Of Update
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| Customer Service
| Microfiche Record (Info)
| Contact details updated
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| Visually Impaired Media
Unit (Info)
| To advise the SA and TBS
functions to use to set special output signals
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| Records
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| Section
| Subject Revised
| Details Of Update
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| Agent Record
| Agent Maintainer (Info)
| To reflect the setting up of the new
Central Agent Authorisation Team (CAAT)
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| Set Up Agent Record (Info)
| To reflect the setting up of the new
Central Agent Authorisation Team (CAAT)
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| Set Up Agent Record (AG)
| To reflect the setting up of the new
Central Agent Authorisation Team (CAAT)
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| Maintain Taxpayer Record
| Maintain Taxpayer Record
(Introduction)
| To reflect migration of 'Individual'
type taxpayer records to the CID framework
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| Address Flow From CID Framework To SA
(Info)
| To reflect migration of 'Individual'
type taxpayer records to the CID framework
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| Address: Computer Review (Info)
| Additions made to list of exclusions
from review
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| Address RLS (AG)
| To reflect availability of TBS
functions following migration
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| Breaking The SA And COP Link (Info)
| That links between COP and SA will be
updated automatically
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| CID Framework Rejection Work List
(Info)
| New subject
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| CID Framework Rejection Work List (AG)
| New Action Guide
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| Dormant Records: Re-Activating A
Dormant Record (AG)
| At steps 3 and 4 instruction to write
to taxpayer and set SA Entry/Exit Letter Inhibited signal where
customer requests to stay in SA but criteria not met
At step 5 instruction to set Automatic Closure Inhibited signal in some cases |
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| Linking SA And COP Records (Info)
| That links between COP and SA will be
updated automatically
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| Maintain Capacities (Info)
| To use TBS functions to amend capacity
details in certain cases
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| Movement Of Taxpayer Records
| Amending Or Breaking A COP Link (Info)
| To reflect that COP links are made and
broken automatically
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| Set Up Taxpayer Record
| Set Up Taxpayer Record (Introduction)
| That links between SA and COP records
will be made automatically on setting up
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| Addresses (Info)
| That on setting the special output
signal to indicate that output is required in Welsh, Audio, Large
print and Braille, the communication address will be automatically
updated to that of the Welsh Language Unit or VIMU
To remove the instruction to enter 'Personal' in the first line of the taxpayer's address |
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| Criteria For A COP/SA Record (Info)
| To clarify when deductions in excess
of £2500, included in a code number result in an SA record
To add that an SA record is required where a taxpayer is liable at the higher rate of tax and qualifying payments are made of £10,000 or more |
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| Dormant SA Record: How To Re-Activate
(Info)
| To advise when the SA Entry / Exit
Letter Inhibited signal and Automatic Closure Inhibited signal
should be set when a record is re-activated
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| Dormant SA Record: How To Re-Activate
(AG)
| New steps 3, 4 and 5
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| Link From SA To COP Records (Info)
| To reflect the new automatic process
of linking records
To update the list of items flowed to COP |
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| Notification Of New Business (Info)
| To reflect the setting up of the new
Central Agent Authorisation Team (CAAT)
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| Partnership As Partner (AG)
| At step 4 instruction to make an SA
Note
At step 5 instruction to set the SA Entry / Exit Letter Inhibited signal |
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| Pension Schemes (Info)
| To advise that there will be no link
to CODA from the SA record. Instruction to make an SA Note of the
CODA reference
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| Receipt Of File Or PN Pad In COP
Linked Cases (AG)
| At step 1 instruction to set the SA
Entry / Exit Letter Inhibited signal
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| Set Up Capacities (Info)
| A reminder to set up main capacity
first and that if you do not you can only do this through TBS
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| Set Up Individual Record (Info)
| To reflect the setting up of the new
Central Agent Authorisation Team (CAAT)
To instruct that where the only source of income is from property, you must make a free format note in function AMEND TAXPAYER SIGNALS to confirm the details of the source |
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| Set Up Individual Record (AG)
| Amendment at step 1 to instruct that
the MREV signal should be set and ENOTE made where there are open
years on COP
New steps 7, 8, 14 and 25 |
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| Trust Record And Partner Source (AG)
| At step 5 instruction to set the SA
Entry / Exit Letter Inhibited signal
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| When To Set Up An Individual SA Record
(Info)
| Clarification to section on
'Non-resident company liable to income tax'
Cross reference given in section on 'Unsolicited returns' to TSEM7407 and TSEM7407(a) |
| Welsh Language
| Welsh Language - Arrangements Within
SA (Info)
| New address of Welsh Unit
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| Welsh Language - Arrangements Within
SA (AG)
| Rewritten to distinguish between
'Individual' and other taxpayer type records
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| Welsh Language - Withdrawal Of
Arrangements (AG)
| Rewritten to distinguish between
'Individual' and other taxpayer type records
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| Repayments
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| Section
| Subject Revised
| Details Of Update
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| Issue Repayment
| Issue Repayment (Introduction)
| Additional guidance on accepting
repayment requests by fax and the restrictions
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| Automatic Freestanding Credits (Info)
| To clarify that RPS will be calculated
automatically, if appropriate, where a freestanding credit is
reallocated from an SA charge that is reduced to another charge on
the same record
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| (This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
| (This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
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| (This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
| (This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
(This text has been withheld because of exemptions in the Freedom of Information Act 2000) (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
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| Nominations And Deeds / Letters Of
Assignment (Info)
| New guidance advising that in certain
circumstances a nomination can now be withdrawn over the telephone
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| Returns
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| Section
| Subject Revised
| Details Of Update
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| Individuals Returns
| Minor Queries (Info)
| Reference to the new Returns Review
work lists
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| (This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
| (This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
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| (This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
| (This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
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| (This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
| (This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
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| The Coding (Integrity) Check (Info)
| Reference to the new Returns Review
work lists
Note to review ESTPAY in all cases |
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| (This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
| (This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
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| Return Issue
| Automatic Annual Bulk Issue (Info)
| Note added about the combinations of
supplementary pages
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| Returns Work Lists
| Returns Work Lists (Introduction)
| Reference to Returns review Work Lists
- new, renamed and obsolete
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| Daily Returns Review: Ceased Date Set
(Info)
| Subject renamed - previously 'Returns
Review: Ceased Date Set'. (Action Guide also renamed)
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| Daily Returns Review: Electronic
Return Cases (Info)
| New subject
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| Daily Returns Review: ELS Form CIS25
(Info)
| Subject renamed - previously 'Returns
Review: ELS Form CIS25'.
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
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| Daily Returns Review: ELS/INT/ADC/PAYE
CIC (Info)
| Subject renamed - previously 'Returns
Review: ELS/INT/ADC/PAYE CIC'.
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
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| Daily Returns Review: Failed Coding
Integrity (Info)
| Subject renamed - previously 'Returns
Review: Failed Coding Integrity.
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
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| Returns Review (Info)
| Subject renamed - previously 'Returns
Review Work List'
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| Short Tax Return Rejections (Info)
| Amended regarding part capture and
scanned image
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| Short Tax Return Rejections (AG)
| Amended regarding part capture and
scanned image
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| Weekly Returns Review (Info)
| New subject
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| Weekly Returns Review: Liability
Unlikely (Info)
| Subject renamed - previously 'Returns
Review: Liability Unlikely'. (Action Guide also renamed)
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| Weekly Returns Review: Source
Exception (Info)
| Subject renamed - previously 'Returns
Review: Source Exception'. (Action Guide also renamed)
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| Weekly Returns Review: Transfer Of
Allowances (Info)
| Subject renamed - previously 'Returns
Review: Transfer Of Allowances'. (Action Guide also renamed)
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